La falta de determinación de la base imponible, para el pago del impuesto por patente municipal para el ejercicio de una profesión

One of the principles of Ecuador's tax regime, according to the Constitution of the Republic of Ecuador, is the generality, according to which all persons performing activities that produce some kind of wealth are obliged to pay taxes to the State fixed according to the amount of income earned . Likewise, the Tax Code provides as an essential principle of Ecuador's tax system, reservation bill, which is related to the legality of the tax in the sense that the tax liability and forced to compliance subjects should be clearly identified in the legislation. The constitutional and legal principles regarding the generality and the legality of the tax, do not have effective enforcement in the case of those engaged in professional activities, because the Organic Law on Territorial Organization, Autonomy and Decentralization does not consider this activity as a generator of the obligation to pay the tax to the municipal and metropolitan patents. The above legal vacuum causes noncompliance with the rule of law , since the legal standard does not describe the professional activities as generating tax municipal license , consequently neither the principle of generality is true, and that despite obtaining economic resources by running activity professionals do not cancel the amount of the municipal license for the practice of the profession amount. Therefore there is a legal problem that is evident in Ecuadorian society, whose study has been developed in this research work entitled "LACK OF DETERMINATION OF TAXABLE INCOME FOR TAX PAYMENT BY PATENT FOR THE MUNICIPAL YEAR A PROFESSION". Research in the development complies with all requirements of substantive and established at the National University of Loja, and culminates with the approach of a legal reform to the Organic Code of Territorial Organization, Autonomy and Decentralization, the best way to regulate the collection municipal people who work in the free exercise of a profession patents.

• Autor principal: Tandazo Sarango, Wilma Patricia (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2014
• Matèries: DERECHO
• Accés en línia: http://dspace.unl.edu.ec/jspui/handle/123456789/15513